2024-11-13T10:35:43-06:00 2023-12-31 910614823 SCHOEDEL & SCHOEDEL CPAS PLLC 422 W RIVERSIDE AVE STE 1420 SPOKANE WA 992010395 990 2023-01-01 910449325 United Assn Plumbing & Pipefitting Industry Local 44 UNIT 5096245101 3915 E Main Avenue Spokane WA 99202 Brett Wideman Business Manager 5096245101 2024-11-09 1 1 SCOTT OPPERUD CPA P00542597 5097472158 2024-11-09 2023 2024-10-15 13:58:12Z Brett Wideman 3915 E Main Avenue Spokane WA 99202 1864466 0 X ua44.org X 1890 WA A building trade union which organizes and represents journeymen and apprentices of the plumbing and pipefitting industry of Northeastern Washington and Northern Idaho. 13 11 16 0 0 0 1506595 1640324 0 0 45189 53246 29839 -37992 1581623 1655578 6152 16857 0 0 488764 652046 0 0 0 861788 922815 1356704 1591718 224919 63860 4151866 4302779 72041 70818 4079825 4231961 To promote employment of union members, organize employees, settle grievances and negotiate labor contracts for the benefit of member employees in the plumbing and pipefitting industry of Northeastern Washington and Northern Idaho. 0 0 United Association of Plumbers & Steamfitters Local Union No. 44 (Local 44) is a labor union chartered by the United Association of Journeymen and Apprentices of the Plumbing and Pipefitting Industry of the United States and Canada to represent members working in Northeastern Washington and Northern Idaho. The union promotes employment of union members, organizes employees, settles grievances and negotiates labor contracts for the benefit of member employees in the plumbing and pipefitting industry. 0 0 0 1 0 0 0 0 0 1 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 1 16 1 0 0 0 0 0 0 0 0 X 13 11 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 0 0 1 0 0 X The Organization 5096245101 3915 E Main Avenue Spokane WA 99202 Joe Van Troba President 1.00 39.00 X X 0 85080 35873 Sean Foley Vice President 1.00 X X 4210 0 1809 Joe Hauser Financial Secretary 2.00 X X 900 0 0 Phil Crabb Jr Recording Secretary 1.00 X X 0 0 378 Jessie Gray Executive Board 1.00 X 0 0 378 Shane Baumgarten Executive Board 1.00 X 743 0 378 Joesph Krels Executive Board 1.00 39.00 X 0 127757 72870 Missy Everhart Executive Board / Business Agent 40.00 X 93290 0 57745 Mike Harris Finance Committee 1.00 X 0 0 378 Tyler Korff Finance Committee 1.00 X 459 0 378 Guy Smith Finance Committee 1.00 X 0 0 478 Joe Clavel Inside Guard 1.00 X 0 0 378 Brett Wideman Business Manager 38.00 2.00 X 136270 0 69130 235872 212837 240173 1 0 1 0 0 1640324 1640324 53246 53246 110793 208888 -98095 -98095 -98095 Reimbursements 561499 57029 57029 Other 561499 3074 3074 60103 1655578 0 0 15254 16857 162568 314000 95035 43368 37075 23968 32371 13329 9388 57477 437143 37696 10375 Employment subsidies 248739 Local union expenses 18625 Union social activities 14112 Political contributions 7070 12522 1591718 150 150 902715 990471 2779287 1614941 1239583 1164346 2009418 2147812 4151866 4302779 6823 10373 65218 60445 72041 70818 X 4079825 4231961 0 0 0 0 4079825 4231961 4151866 4302779 63860 88276 0 X 0 1 X 0 0 7070 0 3000 3000 0 Local 44 Segregated Fund 3915 E Main Avenue Spokane WA 99202 910449325 7070 0 0 0 0 1640324 7070 7070 16403 -9333 Part I-A, Line 1: Local 44 contributes to various election campaigns at the federal, state and local level via contributions through the Local 44 segregated fund. 320000 320000 1469099 795961 673138 741618 630778 110840 237640 177272 60368 10930 10930 0 1164346 Local 44 Ed. Development Trust 56146 Tenant security deposits 3000 Other 1299 60445 1927635 88276 183781 272057 1655578 0 1655578 1775499 183781 183781 1591718 0 1591718 Part XI, Line 2d - Other Adjustments: Rental expenses Part XII, Line 2d - Other Adjustments: Rental expenses 1 Cash Assistance 15 16857 Cash Paid Part I, Line 2: The executive board must approve all grant requests. The organization provides only very small grants (normally less than $1,000). The executive board considers each grant request on its own merits. Only grants providing a positive impact to the community are considered for funding. Once the grant is given, the recipient is asked to provide a report on how the funds are used. X X 0 0 0 Brett Wideman Business Manager 136270 0 0 0 0 0 49978 0 19152 0 205400 0 0 0 Joesph Krels Executive Board 0 127757 0 0 0 0 0 53723 378 18769 378 200249 0 0 Missy Everhart Executive Board / Business Agent 93290 0 0 0 0 0 43543 0 14202 0 151035 0 0 0 Part I, Line 3 Brett Wideman is the Business Manager. His compensation is determined and approved by the Executive Board of Local 44 using comparable data from within the local area and surrounding jurisdictions based on standard union wage scale as outlined in the compensation contract. Joseph Krels is the president of the executive board and the Training Director of the Inland Empire Joint Apprenticeship Training Committee. His compensation is determined and approved by the Board of Trustees of the Inland Empire Joint Apprenticeship Training Committee using comparable data from within the local area and surrounding jurisdictions based on standard union wage scale as outlined in the compensation contract. Missy Everhart is a member of the executive board and a business agent of Local 44. Her compensation is determined and approved by the Executive Board of Local 44 using comparable data from within the local area and surrounding jurisdictions based on standard union wage scale as outlined in the compensation contract. Form 990, Part VI, Section A, line 6 Local 44 is a labor union with dues paying members who are journeymen, apprentices or retirees. Form 990, Part VI, Section A, line 7a All members in good standing, except journeymen who have not been initiated, honorable withdrawal members and apprentices in probationary period, are allowed to elect officers. Officers are elected every three years. The next regularly scheduled election is in December of 2026. Form 990, Part VI, Section A, line 7b Members in good standing, except journeymen who have not been initiated, honorable withdrawal members and apprentices in probationary period, are allowed to bring initiatives before the membership for ratification under the rules, policies and procedures of the local. Form 990, Part VI, Section B, line 11b The Form 990 was prepared under the guidance of the organization's Business Manager by the independent accounting firm SCHOEDEL & SCHOEDEL, Certified Public Accountants, PLLC. Draft copies of the organization's financial statements and Form 990 were first provided to the organization's Business Manager who reviewed the Form 990 for accuracy and completeness. Any questions, concerns, or issues raised by the Business Manager were addressed, and any necessary revisions were made to the Form 990. The revised Form 990 was then provided to the Executive Board for its review and approval. Any additional questions, concerns, or issues raised by the Executive Board were addressed, and any necessary revisions were made to the Form 990. The final version of the Form 990 was reviewed, approved for filing by the Executive Board. Form 990, Part VI, Section B, line 12c To ensure the Local operates in a manner consistent with its tax-exempt purposes and does not engage in activities that could jeopardize its tax-exempt status, the Executive Board conducts periodic reviews. The periodic reviews include, at a minimum, the following subjects: Whether the contractual arrangements with service providers and the services provided are reasonable, based on competent market and survey information, and the result of arm's length negotiation. Whether contractual arrangements with service providers and arrangements with other organizations conform to written policies, are properly recorded, reflect reasonable investment or payments for goods and services, further tax-exempt purposes, and do not result in inurement, impermissible private benefit or in an excess benefit transaction. Whether any transaction conducted by Local 44 during the period under review involves or could possibly give rise to a conflict of interest. Additionally, officers, board members or any other person having responsibility for the management or administration of Local 44's finances, investments, or other proprietary information concerning the local are considered interested persons. An interested person is under a continuing obligation to disclose any potential conflict of interest to the Executive Board as soon as it is known or reasonably should be known. The interested person is given the opportunity to disclose all material facts to the Executive Board when considering the proposed transaction or arrangement. After disclosure of the financial, professional, or personal interest and all material facts, and after any discussion with the interested person, he/she leaves the board meeting while the determination of a conflict of interest is considered. If the disinterested members of the Executive Board determine a conflict of interest exists, the President of the Board, if appropriate, appoints a disinterested person or committee to investigate alternatives to the proposed transaction or arrangement. After exercising due diligence, the board determines whether the local can obtain with reasonable efforts a more advantageous transaction or arrangement with a person or entity that would not give rise to a conflict of interest. If a more advantageous transaction or arrangement is not reasonably attainable under circumstances that would not give rise to a conflict of interest, the Board or committee determines by majority vote of the disinterested members whether the transaction agreement or arrangement is in the Local's best interest, for its own benefit, and whether it is fair and reasonable. In conformity with the above determination the Executive Board decides whether or not to enter into the transaction agreement or arrangement. The minutes of the meeting reflect that the conflict disclosure was made to the Board, the vote taken and, where applicable, the abstention from voting and participation by the interested party. Whenever possible, the minutes frame the decision of the Executive Board in such a way to provide guidance for consideration of future conflict of interest situations. Form 990, Part VI, Section B, line 15a Business Manager compensation is determined by the compensation committee and approved by the Executive Board using comparable data from within the local area and surrounding jurisdictions based on standard union wage scale. Form 990, Part VI, Section C, line 19 Local 44's governing documents, conflict of interest policy, financial statements and Form 990 are available to the general public upon written request sent to the organization at 3915 E Main Avenue, Spokane, WA 99202. Plumbers and Pipefitters Council of the Northwest 3915 E Main Avenue Spokane WA 99202 910918262 District Council of Local Trade Unions WA 501(c)(5) 0 Inland Empire Joint Apprenticeship Training Committee 3915 E Main Avenue Spokane WA 99202 910935644 Apprentice and journeyman training for plumbers & pipefitters WA 501(c)(5) United Assn Plumbing & Pipefitting Industry Local 44 1 Local 44 JATC Educational Development Trust 3915 E Main Avenue Spokane WA 99202 743100989 Develop, maintain, administer apprentice-journeyman training program WA 501(c)(3) Line 10 United Assn Plumbing & Pipefitting Industry Local 44 1 Northwest States Association 3915 E Main Avenue Spokane WA 99202 820395469 Support of Plumbing and Pipefitting Industry WA 501(c)(5) 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 Inland Empire Joint Apprenticeship Training Committee A 75360 Amount received Inland Empire Joint Apprenticeship Training Committee Q 24507 Amount received Plumbers and Pipefitters Council of the Northwest Q 7414 Amount received Plumbers and Pipefitters Council of the Northwest A 1200 Amount received Local 44 JATC Educational Development Trust B 723665 Amount contributed